{
  "url": "https://openlegislation.uk/capital-allowances-act-2001/schedule-1/part-2",
  "json_url": "https://openlegislation.uk/capital-allowances-act-2001/schedule-1/part-2.json",
  "legislation": "ukpga/2001/2",
  "legislation_title": "Capital Allowances Act 2001",
  "legislation_url": "https://openlegislation.uk/capital-allowances-act-2001",
  "path": "schedule/1/part/2",
  "kind": "part",
  "number": "2",
  "heading": "Defined expressions",
  "text": "accounting period\nChapter 2 of Part 2 of CTA 2009\nadditional VAT liability\nsection 547(1)\nadditional VAT rebate\nsection 547(2)\n. . .\n. . .\nadjusted net cost (in Chapter 6 of Part 10)\nsection 522\n. . .\n. . .\nAIA qualifying expenditure\nsection 38A\napplicable CO2 emissions figure (in Part 2)\nsection 268C\napproved body (in Part 10)\nsection 492\nassured tenancy\nsection 490(3)\navailable qualifying expenditure (in Part 2)\nsection 57\navailable qualifying expenditure (in Part 7)\nsection 459\navailable qualifying expenditure (in Part 8)\nsection 473\n. . .\n. . .\nbalancing adjustment (in Part 3A)\nsection 360M\n. . .\n. . .\n. . .\n. . .\nbalancing adjustment (in Part 10)\nsection 513\n. . .\n. . .\nbalancing event (in Part 3A)\nsection 360N\n. . .\n. . .\n. . .\n. . .\nbalancing event (in Part 10)\nsection 514\nbasic life assurance and general annuity business\nsections 57 and 67(5) of FA 2012 (as applied by section 141(2) of that Act)\nbody of persons\nsection 989 of ITA 2007 and section 1119 of CTA 2010\n. . .\n. . .\n. . .\n. . .\ncapital expenditure\nsection 4 and (in Chapter 2 of Part 1)\nsection 10(1)\ncapital sum\nsection 4\ncar (in Part 2)\nsection 268A\nthe charge to corporation tax on income\nsection 2(3) of CTA 2009 (as applied by section 1119 of CTA 2010)\nchargeable period\nsection 6\n. . .\n. . .\nconnected persons (general meaning)\nsection 575\nconnected persons (special extended meaning for certain purposes)\nsections 156, 232, 246(2) and 266(5)\ncontrol\nsection 574\nthe corporate partner calculation (in relation to a trade carried on by a Northern Ireland firm)\nsection 6D(3)\nthe Corporation Tax Acts\nsection 831(1) of ICTA\n. . .\n. . .\ndevelopment and development order (in Part 5)\nsection 436\ndisposal event (in Part 2)\nsection 60(2)\ndisposal event (in Chapter 3 of Part 6)\nsection 443(7)\ndisposal receipt (in Part 2)\nsection 60\ndisposal receipt (in Part 5)\nsection 420\ndisposal receipt (in Chapter 3 of Part 8)\nsection 476(1)\ndredging\nsection 484(3), (4)\ndual resident investing company\nsection 577(1) and section 949 of CTA 2010\ndwelling-house\nsection 531(1)\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\nelectrically-propelled (in Part 2)\nsection 268B\nexpenditure on the construction of a building (in Part 10)\nsection 493\nfinal chargeable period (in Part 2)\nsection 65\nfinal chargeable period (in Part 7)\nsection 457(5)\nfinal chargeable period (in Part 8)\nsection 471(5) and (6)\nfirst-year qualifying expenditure\nChapter 4 of Part 2\nfixture (in Part 2)\nsection 173(1)\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\ngeneral development order (in Part 5)\nsection 436\n. . .\n. . .\n. . .\n. . .\nhire car for a disabled person (in Part 2)\nsection 268D\nI - E rules\nsection 70(1) and (2) of FA 2012 (as applied by section 141(2) of that Act)\nincome from patents (in Part 8)\nsection 483 and paragraph 101(5) of Schedule 3\n. . .\n. . .\n. . .\n. . .\ninsurance company\nsection 65 of FA 2012 (as applied by section 141(2) of that Act\ninterest in an oil licence (in Chapter 3 of Part 12)\nsection 552(4)\ninvestment company\nsection 130 of ICTA\ninvestment asset (in relation to life assurance business)\nsection 545(2)\nknow-how (in Part 7)\nsection 452(2)\n. . .\n. . .\nlease and related expressions (in Part 3A)\nsection 360Z4\n. . .\n. . .\n. . .\n. . .\nlease and related expressions (in Part 10)\nsection 531\n. . .\n. . .\nlong-life asset (in Chapter 10 of Part 2)\nsection 91\nlong-life asset expenditure (in ... Part 2)\nsection 90\nlong-term business\nsection 63(1) of FA 2012 (as applied by section 141(2) of that Act)\nmarket value\nsection 577(1)\nmineral asset (in Part 5)\nsection 397\nmineral exploration and access (in Part 5)\nsection 396\nmineral extraction trade (in Part 5)\nsection 394(2)\nmineral deposits (in Part 5)\nsection 394(3)\nmotor cycle (in Part 2)\nsection 268A\nNI rate activity\nsection 6C\nNIRE company\nsection 6A\nnon-BLAGAB long-term business\nsections 66 and 67 of FA 2012 (as applied by section 141(2) of that Act)\nnormal time limit for amending a tax return\nsection 577(1)\nNorthern Ireland Chapter 6 firm\nsection 6B(3)\nNorthern Ireland Chapter 7 firm\nsection 6B(4)\nNorthern Ireland firm\nsection 6B(2)\nan SME (Northern Ireland employer) company\nsection 6A\nnotice\nsection 577(1)\noffshore installation (except in Chapter 13 of Part 2)\nsections 1001 and 1002 of ITA 2007 and section 1132 of CTA 2010\noil (in Chapter 3 of Part 12)\nsection 556(3)\noil licence (in Chapter 3 of Part 12)\nsection 552(1)\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\noverseas property business\nChapter 2 of Part 3 of ITTOIA 2005 (as applied by section 989 of ITA 2007) and Chapter 2 of Part 4 of CTA 2009 (as applied by section 1119 of CTA 2010)\npartial depreciation subsidy\nsection 209\npatent rights (in Part 8)\nsection 464(2)\nplanning permission (in Part 5)\nsection 436\n. . .\n. . .\nproceeds from a balancing event (in Part 3A)\nsection 360O\n. . .\n. . .\n. . .\n. . .\nproceeds from a balancing event (in Part 10)\nsection 515\nproperty business\nsection 577(1)\npublic body (in Chapter 1 of Part 11)\nsection 532(2)\nqualifying activity (in Part 2)\nChapter 2 of Part 2\nqualifying building (in Part 3A)\nsection 360C\n. . .\n. . .\nqualifying business premises (in Part 3A)\nsection 360D\nqualifying dwelling-house (in Part 10)\nsection 490(2) and Chapter 4 of Part 10\n. . .\n. . .\nqualifying emissions certificate (in Part 2)\nsection 268C\nqualifying expenditure (in Part 3A)\nsection 360B\nqualifying expenditure attributable to a dwelling-house (in Part 10)\nsection 511\n. . .\n. . .\nqualifying hire car (in Part 2)\nsection 82\n. . .\n. . .\nqualifying non-trade expenditure (in Part 8)\nsection 469\nqualifying trade expenditure (in Part 8)\nsection 468\n. . .\n. . .\nqualifying trade (in Part 9)\nsection 484(2)\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\nrelevant cut-off (in Chapter 9 of Part 2)\nsection 86(3)\nrelevant interest (in Part 3A)\nChapter 4 of Part 3A\n. . .\n. . .\n. . .\n. . .\nrelevant interest (in Part 10)\nChapter 2 of Part 10\nrelevant trade (in Part 6)\nsection 439(3)\nresearch and development\nsection 437(2) and (3)\n. . .\n. . .\nresidue of qualifying expenditure (in Part 3A)\nsection 360K\n. . .\n. . .\n. . .\n. . .\nresidue of qualifying expenditure attributable to a dwelling-house (in Part 10)\nsection 512\nring fence trade (in Chapter 13 of Part 2)\nsection 162(2)\nsale\nsection 572(1) to (3)\nsale, time of\nsection 572(4)\nsale, transfers under Parts... 3A,... ... and 10 treated as\nsection 573\nsale, treated as occurring on successions, for purposes of Parts other than Parts 2, 6 and 10\nsection 559\n. . .\n. . .\nshort-life asset (in Part 2)\nsection 83\nsource of mineral deposits (in Part 5)\nsection 394(5)\nspecial leasing (in Part 2)\nsection 19\nspecial rate expenditure (in Part 2)\nsection 104A\nspecial tax site\nsection 573A\ntax\nsection 1119 of CTA 2010\nthe Tax Acts\nSchedule 1 to the Interpretation Act 1978 and section 831 of ICTA\ntax advantage\nsection 577(4)\ntax return\nsection 3(3)\ntax year\nsection 4(2) of ITA 2007 (as applied by section 989 of that Act)\n. . .\n. . .\nUK oil licence\nsection 552(2)\nUK property business\n...Chapter 2 of Part 3 of ITTOIA 2005 (as applied by section 989 of ITA 2007) and Chapter 2 of Part 4 of CTA 2009 (as applied by section 1119 of CTA 2010)\nUnited Kingdom\nsection 1013 of ITA 2007 and section 1170 of CTA 2010\nunrelieved qualifying expenditure (in Part 2)\nsection 59\nunrelieved qualifying expenditure (in Part 5)\nsection 419\nunrelieved qualifying expenditure (in Part 7)\nsection 461\nunrelieved qualifying expenditure (in Part 8)\nsection 475\nwithin the charge to tax\nsection 1009 of ITA 2007 and section 1167 of CTA 2010\n. . .\n. . .\nwriting-down period (in Part 9)\nsection 487(2)",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 1 Pt. 2 substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 522(3)(a) (with Sch. 2 Pts. 1, 2)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Sch. 1 Pt. 2 entries omitted (with effect in accordance with Sch. 27 para. 30(1) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 27 para. 19(2)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in Sch. 1 Pt. 2 inserted (with effect in accordance with Sch. 24 para. 23 of the amending Act) by Finance Act 2008 (c. 9), Sch. 24 para. 15"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in Sch. 1 Pt. 2 inserted (with effect in accordance with Sch. 11 paras. 26, 27, 28(1) to the amending Act) by Finance Act 2009 (c. 10), Sch. 11 para. 23(3) (with Sch. 11 paras. 30-32)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Sch. 1 Pt. 2 entries inserted (with effect in accordance with s. 92 of the amending Act) by Finance Act 2005 (c. 7), Sch. 6 para. 11; S.I. 2007/949, art. 2"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Sch. 1 Pt. 2 entries omitted (with effect in accordance with Sch. 39 para. 40 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 39 para. 38(8) (with Sch. 39 paras. 41, 42)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Sch. 1 Pt. 2 entries inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 107(3)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Words in Sch. 1 Pt. 2 inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 413(3)(a) (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Words in Sch. 1 Pt. 2 substituted (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 365(3)(a) (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "Words in Sch. 1 Pt. 2 repealed (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 86(a), 5; S.I. 2005/1126, art. 2(2)(h)(i)"
    },
    {
      "type": "F",
      "label": "F11",
      "text": "Words in Sch. 1 Pt. 2 substituted (with effect in accordance with Sch. 11 paras. 26, 27, 28(1) to the amending Act) by Finance Act 2009 (c. 10), Sch. 11 para. 23(2) (with Sch. 11 paras. 30-32)"
    },
    {
      "type": "F",
      "label": "F12",
      "text": "Words in Sch. 1 Pt. 2 inserted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 522(3)(b) (with Sch. 2 Pts. 1, 2)"
    },
    {
      "type": "F",
      "label": "F13",
      "text": "Words in Sch. 1 Pt. 2 substituted (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 365(3)(b) (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F14",
      "text": "Words in Sch. 1 Pt. 2 substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 413(3)(b) (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F15",
      "text": "Words in Sch. 1 Pt. 2 Table inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), Sch. 1 para. 18"
    },
    {
      "type": "F",
      "label": "F16",
      "text": "Words in Sch. 1 Pt. 2 substituted (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 365(3)(c) (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F17",
      "text": "Words in Sch. 1 Pt. 2 omitted (for the purposes of corporation tax, in relation to accounting periods beginning on or after 1.4.2025 and, for the purposes of income tax, in relation to periods of account beginning on or after 6.4.2025) by virtue of Finance Act 2025 (c. 8), Sch. 5 paras. 8(19)(a), 12(3) (with Sch. 5 paras. 15, 18, 19)"
    },
    {
      "type": "F",
      "label": "F18",
      "text": "Words in Sch. 1 Pt. 2 omitted (11.7.2023) by virtue of Finance (No. 2) Act 2023 (c. 30), Sch. 23 para. 16(a)"
    },
    {
      "type": "F",
      "label": "F19",
      "text": "Sch. 1: entry omitted (19.7.2011) by virtue of Finance Act 2011 (c. 11), s. 12(6)(b)"
    },
    {
      "type": "F",
      "label": "F20",
      "text": "Sch. 1 Pt. 2: entries omitted (with effect in accordance with Sch. 14 para. 13 of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 14 para. 12(17)(a)"
    },
    {
      "type": "F",
      "label": "F21",
      "text": "Words in Sch. 1 Pt. 2 repealed (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 86(b), 5; S.I. 2005/1126, art. 2(2)(h)(i)"
    },
    {
      "type": "F",
      "label": "F22",
      "text": "Sch. 1 Pt. 2 entry omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 107(2)"
    },
    {
      "type": "F",
      "label": "F23",
      "text": "Words in Sch. 1 Pt. 2 repealed (with effect in accordance with s. 167 of the amending Act) by Finance Act 2003 (c. 14), Sch. 43 Pt. 3(9)"
    },
    {
      "type": "F",
      "label": "F24",
      "text": "Words in Sch. 1 substituted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 7 para. 24(j)"
    },
    {
      "type": "F",
      "label": "F25",
      "text": "Words in Sch. 1 Pt. 2 inserted (with effect in accordance with Sch. 27 para. 11 of the amending Act) by Finance Act 2004 (c. 12), Sch. 27 para. 10"
    },
    {
      "type": "F",
      "label": "F26",
      "text": "Words in Sch. 1 Pt. 2 inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 413(3)(c) (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F27",
      "text": "Words in Sch. 1 Pt. 2 substituted (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 365(3)(d) (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F28",
      "text": "Words in Sch. 1 Pt. 2 omitted (for the purposes of corporation tax, in relation to accounting periods beginning on or after 1.4.2025 and, for the purposes of income tax, in relation to periods of account beginning on or after 6.4.2025) by virtue of Finance Act 2025 (c. 8), Sch. 5 paras. 8(19)(b), 12(3) (with Sch. 5 paras. 15, 18, 19)"
    },
    {
      "type": "F",
      "label": "F29",
      "text": "Words in Sch. 1 Pt. 2 omitted (for the purposes of corporation tax, in relation to accounting periods beginning on or after 1.4.2025 and, for the purposes of income tax, in relation to periods of account beginning on or after 6.4.2025) by virtue of Finance Act 2025 (c. 8), Sch. 5 paras. 8(19)(c), 12(3) (with Sch. 5 paras. 15, 18, 19)"
    },
    {
      "type": "F",
      "label": "F30",
      "text": "Words in Sch. 1 Pt. 2 substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 522(3)(c) (with Sch. 2 Pts. 1, 2)"
    },
    {
      "type": "F",
      "label": "F31",
      "text": "Words in Sch. 1 Pt. 2 substituted (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 365(3)(e) (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F32",
      "text": "Words in Sch. 1 Pt. 2 omitted (with effect in accordance with Sch. 1 para. 33 of the amending Act) by virtue of Finance Act 2021 (c. 26), Sch. 1 para. 17"
    },
    {
      "type": "F",
      "label": "F33",
      "text": "Words in Sch. 1 inserted (19.7.2011) by Finance Act 2011 (c. 11), s. 12(6)(a)"
    },
    {
      "type": "F",
      "label": "F34",
      "text": "Words in Sch. 1 Pt. 2 substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 413(3)(e) (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F35",
      "text": "Word in Sch. 1 Pt. 2 omitted (with effect in accordance with Sch. 27 para. 30(1) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 27 para. 19(3)"
    },
    {
      "type": "F",
      "label": "F36",
      "text": "Word in Sch. 1 Pt. 2 omitted (with effect in accordance with Sch. 39 para. 40 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 39 para. 38(9) (with Sch. 39 paras. 41, 42)"
    },
    {
      "type": "F",
      "label": "F37",
      "text": "Sch. 1 Pt. 2 entry repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 522(3)(d), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)"
    },
    {
      "type": "F",
      "label": "F38",
      "text": "Words in Sch. 1 Pt. 2 inserted (with effect in accordance with Sch. 26 para. 14 of the amending Act) by Finance Act 2008 (c. 9), Sch. 26 para. 13"
    },
    {
      "type": "F",
      "label": "F39",
      "text": "Words in Sch. 1 Pt. 2 inserted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 23 para. 16(b)"
    },
    {
      "type": "F",
      "label": "F40",
      "text": "Words in Sch. 1 Pt. 2 substituted (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 365(3)(f) (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F41",
      "text": "Words in Sch. 1 Pt. 2 substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 413(3)(g) (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F42",
      "text": "Words in Sch. 1 Pt. 2 omitted (for the purposes of corporation tax, in relation to accounting periods beginning on or after 1.4.2025 and, for the purposes of income tax, in relation to periods of account beginning on or after 6.4.2025) by virtue of Finance Act 2025 (c. 8), Sch. 5 paras. 8(19)(d), 12(3) (with Sch. 5 paras. 15, 18, 19)"
    },
    {
      "type": "F",
      "label": "F43",
      "text": "Words in Sch. 1 Pt. 2 inserted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 574(3)(c) (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F44",
      "text": "Words in Sch. 1 Pt. 2 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 413(3)(h), Sch. 3 Pt. 1 (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F45",
      "text": "Words in Sch. 1 Pt. 2 inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 413(3)(h) (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F46",
      "text": "Words in Sch. 1 Pt. 2 inserted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 522(3)(e) (with Sch. 2 Pts. 1, 2)"
    },
    {
      "type": "F",
      "label": "F47",
      "text": "Words in Sch. 1 Pt. 2 substituted (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 365(3)(g) (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F48",
      "text": "Words in Sch. 1 Pt. 2 substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 413(3)(i) (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F49",
      "text": "Words in Sch. 1 Pt. 2 substituted (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 365(3)(h) (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F50",
      "text": "Words in Sch. 1 Pt. 2 inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 413(3)(j) (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F51",
      "text": "Words in Sch. 1 Pt. 2 substituted (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 365(3)(i) (with Sch. 2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2001/2/schedule/1/part/2",
    "retrieved_at": "2026-10-29T09:20:17.739129+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}